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1996 Supreme(Pat) 654

D.P.WADHWA, SUDHANSU JYOTI MUKHOPADHAYA
Competent Authority (Acquisition) – Appellant
Versus
Lalita Todi – Respondent


Judgment

D.P.Wadhwa, J.

1. This and connected appeals are directed against the order dated September 26, 1980, of the Appellate Tribunal passed under Sec. 269G of the Income-tax Act, 1961 (for short, "the Act"), setting aside the order, passed by the competent authority under Sec. 269F of the Act by which order the competent authority directed acquisition of property consisting of 17.85 kathas of land and building bearing house No. 567/409 (new)/316 (old), Circle No. 6, Ward No. 2 at Exhibition Road, Patna, which was transferred to the appellants in all these appeals in small plots by Vijay Kumar and others. The order of the competent authority is dated November 11, 1974, and passed after obtaining the approval of the Commissioner of Income-tax, Bihar I, Patna, as required under Sub-sec. (6) of Sec. 269F of the Act.

2. Earlier when the order of acquisition had been passed by the competent authority, the transferee filed appeals before the Appellate Tribunal under Sec. 269G of the Act which were all dismissed and against that the transferees filed appeals in this court under Sec. 269H of the Act which were allowed by judgment dated September 25, 1978, by a Bench of this court and is


















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